https://www.taxtmi.com/acts?id=10355 Payments to a student or business apprentice present in a Contracting State solely for education or training for maintenance, education or training that arise from sources outside that State are not taxable in that State. The exemption is limited to a period reasonably required to complete the education or training and cannot exceed the maximum period measured from the first arrival. Grants, scholarships and employment remuneration not covered by that exemption are entitled during education or training to the same tax exemptions, reliefs or reductions available to residents of the visited State. en-us Sat, 17 Jan 2009 18:41:21 +0530 Mon, 25 Nov 2024 16:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10355 Payments to a student or business apprentice present in a Contracting State solely for education or training for maintenance, education or training that arise from sources outside that State are not taxable in that State. The exemption is limited to a period reasonably required to complete the education or training and cannot exceed the maximum period measured from the first arrival. Grants, scholarships and employment remuneration not covered by that exemption are entitled during education or training to the same tax exemptions, reliefs or reductions available to residents of the visited State. Act-Rules DTAA Sat, 17 Jan 2009 18:41:21 +0530 https://www.taxtmi.com/acts?id=10355